The Research On Some Problems Of Inheritance Tax In China

The reform and opening up China to become one of the fastest-growing economy in the world.The rapid development of market economy can’t avoid the gap between rich and poor, and unfair socialdistribution, whether in social justice and political demands, or in order to meet the needs of the socialequity concept, or is it only for the maintenance needs on the economic benefits, the government isnecessary to correct the injustice. The distribution of social wealth gap between the rich and the poorcaused by the imbalance is one of the main reasons for this imbalance, to a certain extent, not only on thesocial fairness and justice have hitherto unknown challenge, but also for the construction of socialistharmonious society caused substantial obstacles. Heritage is one of the reasons causing unfair, levy estatetax is the government can choose an effective policy tool, the government can use this to control andnarrow the gap between rich and poor.At present, most countries are levying the inheritance tax. Inheritance tax levy, helps regulate thedistribution of wealth of members of society, increase governmental finance income, perfect tax system,safeguard the rights and interests of the state. From the " tax administration implementation program" whenthe new China has founded at just, to our country’s tax changes in the tax system of milepost at1994toadapt to the market economy system of the nature, contains a tax which is in suspense of inheritance. Withthe rapid development of economy, income and wealth imbalance appears generally, and the disparitybetween the rich and the poor is getting tired of potential. Therefore, from the nineteen eighties medium,the scholars start to pay attention to the inheritance tax. At90s, the government has clearly put forward tolevy inheritance tax. The legislative branch, the finance and taxation departments from the proposed toproceed research, demonstration and legislation for the drafting of documents. Theory of the inheritance taxrelated research is also rapidly warming. Enter the twenty-first Century, the media and public’s concern anddiscussion make the estate tax is coming.Of course, the voice against the inheritance is coming as one falls, with the addition that somecountries and regions which already levied inheritance tax become to eliminate the estate tax. It seems asopposed to levy inheritance tax provided strong arguments, and the government stance on this matter will become more cautious. The creation of anything, existence and extinction have its inherent objectiveinevitability, the estate tax is not exceptional also.In the face of domestic and foreign research and debate on the inheritance tax, this paper mainlystudies the problem of the following respects. The first, what is the basis of inheritance heritage tax；second,levy inheritance tax of social effect of imposing inheritance tax in China, the value analysis; Third, analysisof the plight of the inheritance tax levy based on Chinese national condition; fourth, based oncomprehensive analysis of proposed ideas and measures to build China’s inheritance tax system. Throughthe above several aspects of the analysis, prove it is necessary to timely levying heritage tax this argument.In recent years, scholars of the inheritance tax is becoming more and more comprehensive andin-depth research. The innovation of this article is putting forward some views which based on the study ofthe process of drawing the other scholar’s relevant research results, while not rigidly adhere to the existingtheories and arguments. In a comprehensive demonstration of Imposing Inheritance Tax on the basis of thenecessity and feasibility to the inheritance tax, related to the legal system of Taxation and taxation elementsas the research object, from the practical operation and use of the point of view, combined with China’snational conditions of the inheritance tax system analysis, to the law system of inheritance tax in China putsforward has the reference and practical value of the proposal, hope for our country in the aspects ofcollecting inheritance tax services.